Padmanabhan, J.

This writ appeal has been filed against the judgment of the learned Single Judge dismissing W. P. 1924 of 1977, filed by the petitioner. The prayer in the writ petition was to quash the order dated 8-2-1977, passed by the Government of India, in the following circumstances. On 11-11-1970, the officers of the Customs department, Madras, seized 34 bags of nutmegs without shell and 15 bags of nutmegs with shell from the petitioner in the reasonable belief that the goods were smuggled goods and were imported in contravention of the Customs Act, 1962 (for short the Act). On 28-4-1971, a show cause was issued by the Assistant Collector of Customs to one Tilakar of the petitioner's firm. Thereafter, on 24-3-1971, a notice was sent to the petitioner stating that the 49 bags of nutmegs would be sold as they were deteriorating and the sale proceeds kept in abeyance. It is admitted that on 15-6-1971, the petitioner wrote to the Assistant Collector of Customs agreeing to the goods being sold. Thereafter, on 29-6-1971, the petitioner sent a communication to the Additional Collector of Customs stating that a consignment of nutmegs had been seized from it on 11-11-1970